Although I didn’t get the chance to interview Dr. Robson in person, I still did learn a lot via e-mail about the Accounting profession, the writings involved in it and the purpose of why he may write. I learned about the different types of accounting and the different types of audiences in which they write for. Dr. Robson’s favorite research article moved accounting research into the theory based empirical research paradigm from the practitioner paradigm. I had asked Dr. Robson what kinds of writings he does in his field or job. Dr. Robson answered that question leaning towards more of the accounting profession other than the academic profession. He had mentioned that accounting is an information system and for that reason they are disseminating information. Much of the information is provided in reports. The reports include written notes about details. They also must relay information in letters to parties external to the business and memorandums to internal parties. The writing must be precise and to the point. They are more concerned about effective and efficient other than being entertaining. The type of writing Dr. Robson does on an average day depends much on which type of accounting the information is referring to. There is financial accounting, tax accounting, management accounting, not-for-profit accounting, forensics accounting, and auditing. Each type of accounting is different and requires different written activities. Dr. Robson mentioned it’s much like sports and asking a professional athlete what kind of exercise they do each day. He said sports aren’t all the same, neither is accounting. Dr. Robson thought that his answer was silly when I asked him for what purposes he writes. He said it was to communicate, then he said why else does anyone write. The writing is done to relay information that a party needs so as to make a decision or evaluate an action. All different accountings write for all different audiences. Financial Accounting writes mostly for lenders and investors, sometimes for government. Tax Accounting writes for taxpayers, both individuals and businesses, the government, state, local and federal. Management Accounting writes for the manager of a business at all levels. Not-for-profit accounting writes for the businesses and government. Forensics accounting writes for the government. Auditing writes for external auditing for investors, lenders and government. Auditing also writes for internal auditing for the business, and managers. Dr. Robson enjoys his writings. He writes all types of reports for Bloomsburg University. For example, teaching evaluations and strategic plans. I also writes research articles for publication. Dr. Robson also writes reference letters for students and also letters to prospective students and parents. Dr. Robson’s most admired research article is An Empirical Evaluation of Accounting Income NumbersAuthor(s): Ray Ball and Philip BrownSource: Journal of Accounting Research, Vol. 6, No. 2 (Autumn, 1968), pp. 159-178. This was the article that moved accounting research into the theory based empirical research paradigm from the practitioner paradigm.
I had asked Dr. Robson what kinds of writings he does in his field or job. Dr. Robson answered that question leaning towards more of the accounting profession other than the academic profession. He had mentioned that accounting is an information system and for that reason they are disseminating information. Much of the information is provided in reports. The reports include written notes about details. They also must relay information in letters to parties external to the business and memorandums to internal parties. The writing must be precise and to the point. They are more concerned about effective and efficient other than being entertaining.
The type of writing Dr. Robson does on an average day depends much on which type of accounting the information is referring to. There is financial accounting, tax accounting, management accounting, not-for-profit accounting, forensics accounting, and auditing. Each type of accounting is different and requires different written activities. Dr. Robson mentioned it’s much like sports and asking a professional athlete what kind of exercise they do each day. He said sports aren’t all the same, neither is accounting.
Dr. Robson thought that his answer was silly when I asked him for what purposes he writes. He said it was to communicate, then he said why else does anyone write. The writing is done to relay information that a party needs so as to make a decision or evaluate an action.
All different accountings write for all different audiences. Financial Accounting writes mostly for lenders and investors, sometimes for government. Tax Accounting writes for taxpayers, both individuals and businesses, the government, state, local and federal. Management Accounting writes for the manager of a business at all levels. Not-for-profit accounting writes for the businesses and government. Forensics accounting writes for the government. Auditing writes for external auditing for investors, lenders and government. Auditing also writes for internal auditing for the business, and managers.
Dr. Robson enjoys his writings. He writes all types of reports for Bloomsburg University. For example, teaching evaluations and strategic plans. I also writes research articles for publication. Dr. Robson also writes reference letters for students and also letters to prospective students and parents.
Dr. Robson’s most admired research article is An Empirical Evaluation of Accounting Income NumbersAuthor(s): Ray Ball and Philip BrownSource:
Journal of Accounting Research, Vol. 6, No. 2 (Autumn, 1968), pp. 159-178. This was the article that moved accounting research into the theory based empirical research paradigm from the practitioner paradigm.